Signatory to CbC Multilateral Competent Authority Agreement (“CbC MCAA”)?(The CbC MCAA is an agreement which provides that Country-by-Country reports filed with the tax authority of a signatory will be automatically exchanged with the tax authorities of all other signatories).

Yes

Covered by EU Directive 2011/16/EU?(This directive requires that all EU member states co-operate in the field of taxation. Specifically, Amendment DAC4 requires multinationals to report certain financial information, now to include Country-by-Country Reporting, in every country in which they operate).

Yes

Member of Inclusive Framework on BEPS Implementation?(Membership of the inclusive framework on BEPS implementation commits jurisdictions to implementing the BEPS package, including CbC reporting).

Secondary Filing(Does the jurisdiction require filing of the CbC report by a local group entity where the report is not made available by the jurisdiction of the ultimate parent entity)?

Secondary filing is required, but not until the year commencing January 1, 2017

Surrogate Filing(Does the jurisdiction permit the appointment of a substitute local entity in place of the ultimate parent entity for the purpose of filing the CbC report on behalf of the group)?

Yes

Method of Filing
TBA

CbC Language Requirements
TBA

Master file/Local File (Action Point 13 also included guidance on Master file and Local file requirements, including specific items to be included and the format of such reports. Where a jurisdiction has amended its transfer pricing documentation requirements because of Action 13 to adopt the Master file and Local file concepts, this is noted below).

Master File

Status of Domestic Legislation: Legislation in forceReporting Threshold: If Turnover exceeds EUR 50 million for two consecutive fiscal yearsFiling Deadline: To be submitted within 30 days, only upon request, after filing of the tax return First Period Covered: Financial years beginning on or after January 1, 2016Language Requirement: German or English

Local File

Status of Domestic Legislation: Legislation in forceReporting Threshold: If Turnover exceeds EUR 50 million for two consecutive fiscal yearsFiling Deadline: To be submitted within 30 days, only upon request, after filing of the tax return First Period Covered: Financial years beginning on or after January 1, 2016Language Requirement: German or English